Cu toate că în baza reglementărilor contabile în vigoare întreprinderile mici și mijlocii nu au obligativitatea întocmirii situației fluxurilor de numerar, aceasta poate fi utilă tuturor stakeholderilor. În lipsa unor module specifice în cadrul aplicațiilor informatice de evidență...

The current study evaluates the potential of the equity working capital in predicting corporate bankruptcy. The population subjected to the analysis included all companies form Timis County (largest Romanian County) with yearly sales of over 10000 lei. The interest for the equity working capital...

The information supplied by the cash-flow statement represents an important basis in the decision-making process for all the stakeholders of the company. The utility of the cash-flow statements built through the direct method is superior to that of the cash-flow statements built through the...

Previous studies conducted over companies from the Timis County indicate a negative correlation between the autonomy ratio and the bankruptcy risk. At the same time, high values of the autonomy ratio could have a negative effect on the return on equity. The current study aims to evaluate the...

This paper focuses on determinants and their impact on the audit of public enterprises in Kosovo. In addition, it analyzes the impact of audit quality on improving the transparency and accountability of those enterprises. The study also assesses factors that affect the effectiveness and...